[nadinero]

Hello, I worked under J1 visa for 3 years (July 2004 - July 2007).

During this years I was present in US for over 700 days (according to the substantial presence test I'm qualified to file like an US resident; I made the math and I got 278 days of active presence in US).

My questions are:

1. can I fill in the regular 1040 or I have to fill in the 1040NR (since July 2007 I'm back in my country, Romania).

2. what is the dual status and how does this status influence the refund I normally have to get back? And, if I'm qualified as a resident, do I still have to mention that dual status?


Thank you very much.

PS: in 2005 I filled the 1040NR, in 2006 I filled the 1040.

[AtlantaTaxExpert]

You file as a resident alien for 1007, but not for the reason you think.

People on J visas have a two-year limit (similar to the five-year limit for F visas) on the exemption authorized under the J-1 visa.

Hence, your exemption expired on 31 Dec 2006, making you a resident alien for 2007.

A dual-status return MAY have been needed for 2006, but only if your J visa started on or before 2 July 2004.

If no dual-status was required, you SHOULD have filed Form 1040NR for 2006. You MAY want to fix that.